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M/S. Sail Vs. Cce, Jsr

M/S. Sail vs Cce, Jsr

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta Decided May 18, 2001
~1 min read
https://sooperkanoon.com/case/23164

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Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided On
Subject
Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue
Service Tax

Parties & Advocates

Appellant / Petitioner

M/S. Sail

Respondent

Cce, Jsr

Excerpt

1. the short issue involved in the present appeal is as regards the availability of modvat credit n the input materials such as caustic soda, ferrie alum, liquid chlorine and sulphuric acid used for purification which in turn is used for production of electricity being consumed by the appellants in their integrated steel plant.2. after hearing both the sides we find that the issue is covered by the earlier decisions of the tribunals's larger bench in the case of ballarpur indus. ltd. rlt (lb) cegat 1380. accordingly we allow the stay petition unconditionally and fix the main appeal on 25.5.2001.

Full Judgment

1. The short issue involved in the present appeal is as regards the availability of modvat credit n the input materials such as caustic Soda, Ferrie Alum, Liquid chlorine and Sulphuric Acid used for purification which in turn is used for production of electricity being consumed by the appellants in their integrated steel plant.

2. After hearing both the sides we find that the issue is covered by the earlier decisions of the Tribunals's Larger Bench in the case of Ballarpur Indus. Ltd. RLT (LB) CEGAT 1380. Accordingly we allow the stay petition unconditionally and fix the main appeal on 25.5.2001.

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Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Calc... Same Parties M/S. Sail vs Cce, Jsr Same Subject Service Tax
Service Tax

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